METHODS FOR ELIMINATION OF DOUBLE TAXATION

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. Double taxation shall be eliminated as follows: (A) In India: ( a ) Where a resident of India derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in Norway, India shall allow: ( i ) as a deduction from the tax on the income of that resident, an amount equal to the income tax p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ( a ) Where a resident of Norway derives income or owns elements of capital which, in accordance with the provisions of this Agreement, may be taxed in India, Norway shall allow: ( i ) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in India on that income; ( ii ) as a deduction from the t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X